TFL Vsebine / Revija SIR*IUS

Internal audit of capital adequacy or compliance audit of optimal capital adequacy assertion as measured by the suitable criteria

Izvedba notranjerevizijskega posla predstavlja ogledalo notranjega revizorja. Veljava notranjega revizorja je namreč le tolikšna, kolikršno je zaupanje nameravanih uporabnikov v predstavljeno revizijsko poročilo in mnenje o predmetu revidiranja. Vse ostale kompetence notranjega revizorja zbledijo, če se pri uporabniku revizijskega poročila pojavi dvom ali nerazumevanje zaključkov, ki so bili predstavljeni v revizijskem poročilu. Notranji revizor mora zato v vsak izvedeni posel vložiti vso svojo strokovnost (premišljena uporaba metod obvladovanja tveganj) in potrebno poklicno skrbnost (revizijske postopke, ki jih podpirajo revizijske usmeritve – standardi in druge zahteve, ki ustrezajo izvedbi konkretnega posla). Predstavljeni primer revidiranja trditve o skladnosti kapitalske ustreznosti premoženja podjetja s sprejetimi sodili optimalne kapitalske ustreznosti izpostavlja postopnost izgradnje revizijskega zaključka, ki mu ni mogoče očitati pomanjkanja strokovnosti ali potrebne poklicne skrbnosti.

The performance of an internal audit engagement represents a mirror of the internal auditor. The authority of the internal auditor will be only such as will be the confidence of intended users in the presented audit report and delivered opinion on the subject of the audit. All other competencies of the internal auditor will fade if the intended user of the audit report becomes doubtful or misunderstands the conclusions that were presented in the audit report. The internal auditor must, therefore, invest in each engagement all his proficiency (prudent use of risk management methods) and due professional care (auditing procedures supported with auditing standards and other requirements that are relevant for the execution of a specific engagement). The presented case of compliance audit of optimal capital adequacy assertion as measured by the suitable criteria, highlights the gradual build-up of the audit conclusion. Which cannot be blamed for lack of professionalism or due professional care.